# Corporation Tax Act 2010, Section 1172: Apportionment to different periods

Extent: E+W+S+N.I.

(1) Any apportionment to different periods which falls to be made under the Corporation Tax Acts is to be made on a time basis according to the respective lengths of the periods.
(2) Subsection (1) is subject to any provision to the contrary.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/1172 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-1172
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.